Portugal

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 November 2014 - Or. Engl.

ANNEX B – Competent Authorities

Portugal declares that the term “competent authorities”, included in Annex B, means the Minister of Finance, the Director General of the Tax and Customs Authority or their authorised representatives.
Period covered: 01/03/2015 -